26 U.S.C. § 4181
Imposition of tax
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Articles taxable at 10 percent—
Pistols.
Revolvers.
Articles taxable at 11 percent—
Firearms (other than pistols and revolvers).
Shells, and cartridges.
Notes of Decisions
Cited in 20
cases (3 in the last 5 years), 1972–2026 · leading case: Auto-Ordnance Corp. v. The United States, 822 F.2d 1566 (Fed. Cir. 1987).
Auto-Ordnance Corp. v. The United States, 822 F.2d 1566 (Fed. Cir. 1987). “semi-automatic carbines, sued to recover excise taxes assessed pursuant to 26 U.S.C. § 4181 on the “added value” of adjustable rear sights and front sight and compensator units sold with certain carbines that it manufactured.”
United States v. Bailey, 123 F.3d 1381 (11th Cir. 1997). “Although the seller or importer of a firearm must pay a 10 or 11% federal excise tax on each sale, which may be included in the retail price of the weapon, 26 U.S.C. § 4181 ; 27 C.F.R. §§ 53.1-53.187 , no excise is due from the seller or buyer when firearms are sold to state and…”
United States v. Cor-Bon Custom Bullet Co., 287 F.3d 576 (6th Cir. 2002). “26 U.S.C. § 4181 imposes an 11% excise tax on all taxable sales of ammunition by such manufacturers.”
Ctr. for Biological Diversity v. Jackson, 815 F. Supp. 2d 85 (D.D.C. 2011). “” 26 U.S.C. § 4181 ; see 15 U.S.C. § 2602 (2)(B)(v).”
Pittway Corp., & Subsidiaries v. United States, 102 F.3d 932 (7th Cir. 1996). “See 26 U.S.C. § 4181 (imposing a tax upon the "sale by the manufacturer of the following articles"); Rev.”
Trumpeter Swan Soc'y v. Env't Prot. Agency, 774 F.3d 1037 (D.C. Cir. 2014). “§ 2602 (2)(B)(v), which in turn taxes “[sjhells and cartridges,” 26 U.S.C. § 4181 . As required by section 21, EPA published this ruling in the Federal Register.”
Connecticut Coastal Fishermen's Ass'n v. Remington Arms Co., 989 F.2d 1305 (2d Cir. 1993). “§ 2602 (2)(B)(v) (1988); 26 U.S.C. § 4181 (1988), the lead shot should not be classified as a hazardous waste (presumably because it should not be considered “toxic”) under RCRA.”
Auto-Ordnance Corp. v. United States, 10 Cl. Ct. 281 (Ct. Cl. 1986). “MEMORANDUM OF DECISION HARKINS, Judge: Plaintiff Auto-Ordnance Corporation seeks to recover a refund of manufacturer’s excise taxes, imposed by section 4181 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 4181 (1982)), in the amount of $44,038.”
Serv. Armament Co. v. United States, 215 Ct. Cl. 199 (Ct. Cl. 1977). “The sole issue is whether plaintiffs products are subject to the excise tax imposed by 26 U.S.C. § 4181 . The defendant filed a motion for partial summary judgment on the ground that plaintiffs claims for a refund were not timely with respect to the following: (a) Amounts…”
Fitzgerald Truck Parts & Sales LLC v. United States, 132 F.4th 937 (6th Cir. 2025). “, 26 U.S.C. § 4181 (referring to firearms and ammunition, which are subject to tax only “upon .”
United States v. Robbin Lee Coleman, 707 F.2d 374 (9th Cir. 1983). “The remaining counts involved the National Firearms Act, 26 U.S.C. §§ 4181 , 4182, 5801-5872: two counts of making a destructive device without complying with the statutory registration requirements under 26 U.”
Illinois State Rifle Ass'n v. State of Ill., 717 F. Supp. 634 (N.D. Ill. 1989). “§ 4161 (b)) as well as pistols, revolvers, firearms, shells and cartridges ( 26 U.S.C. § 4181 ) are earmarked for a special wildlife restoration fund.”
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